Amend HB 3454 on third reading by adding the following
SECTION to the bill and renumbering existing SECTIONS accordingly:
SECTION ____. (a) Section 41A.01, Tax Code, is amended to
read as follows:
Sec. 41A.01. RIGHT OF APPEAL BY PROPERTY OWNER. As an
alternative to filing an appeal under Section 42.01, a property
owner is entitled to appeal through binding arbitration under this
chapter an appraisal review board order determining a protest
brought under Section 41.41(a)(1) or (2) concerning the appraised
or market value of [real] property if[:
[(1)] the appraised or market value, as applicable, of
the property as determined by the order is $1 million or less[; and
[(2) the appeal does not involve any matter in dispute
other than the determination of the appraised or market value of the
property].
(b) Section 41A.03(a), Tax Code, is amended to read as
follows:
(a) To appeal an appraisal review board order under this
chapter, a property owner must file with the appraisal district not
later than the 45th day after the date the property owner receives
notice of the order:
(1) a completed request for binding arbitration under
this chapter in the form prescribed by Section 41A.04; and
(2) an arbitration deposit [in the amount of $500,]
made payable to the comptroller in the amount of:
(A) $500; or
(B) $250, if the property owner requests
expedited arbitration under Section 41A.031.
(c) Effective September 1, 2012, Section 41A.03(a), Tax
Code, is amended to read as follows:
(a) To appeal an appraisal review board order under this
chapter, a property owner must file with the appraisal district not
later than the 45th day after the date the property owner receives
notice of the order:
(1) a completed request for binding arbitration under
this chapter in the form prescribed by Section 41A.04; and
(2) an arbitration deposit in the amount of $500, made
payable to the comptroller.
(d) Chapter 41A, Tax Code, is amended by adding Section
41A.031 to read as follows:
Sec. 41A.031. EXPEDITED ARBITRATION. (a) A property owner
is entitled to an expedited arbitration if the property owner
includes a request for expedited arbitration in the request filed
under Section 41A.03 and pays the required deposit.
(b) An expedited arbitration must provide for not more than
one hour of argument and testimony on behalf of the property owner
and not more than one hour of argument and testimony on behalf of
the appraisal district.
(c) The comptroller shall adopt rules and processes to
assist in the conduct of an expedited arbitration, including rules
relating to the evidence required to be produced by each party.
(d) This section expires September 1, 2012.
(e) Section 41A.08, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) In an arbitration proceeding under this chapter brought
on the ground of unequal appraisal of property, the protest shall be
determined in accordance with Section 42.26(a), except that a party
may not present evidence relating to the median level of appraisal
or the median appraised value of more than five other properties in
the appraisal district.
(f) The change in law made by this section applies only to an
appeal under Chapter 41A, Tax Code, that is filed on or after the
effective date of this Act. An appeal under Chapter 41A, Tax Code,
that is filed before the effective date of this Act is governed by
the law in effect on the date the appeal was filed, and the former
law is continued in effect for that purpose.
(g) Except as otherwise provided by this section, this
section takes effect September 1, 2009.